The property taxes and interest that are not collected pursuant to this chapter may not exceed the value of the property upon which the taxes are imposed.
S.D. Codified Laws § 10-6C-10
Uncollected taxes not to exceed the value of the property
Source: SL 2023, ch 29, § 10.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.